Social and Environmental Accounting

12 Evidence on How Firms Combine Dividend Payouts and Share Repurchase Payouts in the Bursa Malaysia Mohamad Jais University Malaysia Sarawak, Malaysia, Bakri A. Karim University Malaysia Sarawak, Malaysia, Azlan Zainol Abidin University Utara Malaysia, Malaysia, Ayoib Che Ahmad University Utara Malaysia, Malaysia, Kamarul Bahrain Abdul Manaf University Utara Malaysia, Malaysia 2035

6.5 International Accounting

Japanese Responses to the Exposure Draft on the Conceptual Framework of Financial Accounting by IASBFASB: The international Comparison Michimasa Satoh Nagoya University, Japan, Aprilia Beta Suandi Gadjah Mada University, Indonesia 2048 An international institutional Comparative Analysis of the Chinese Approach to Accounting for Business Combinations Yuri Biondi Preg CRG – Ecole Polytechnique, France, C. Richard Baker Adelphi University, USA, Qiusheng Zhang Beijing Jiaotong University, China 2077 Is the capitalization of development costs according to IAS 38 really consistent with the framework? Carsten Winkler, Heinrich-Heine- Universität Düsseldorf, Germany, Torsten Mindermann Heinrich-Heine- Universität Düsseldorf, Germany, Nadine Walther Technische Universität Ilmenau Postfach, Germany 2115

7.1: Financial Reporting

The influence of company characteristics on corporate reporting on the internet by Turkish listed firms Ali Uyar Fatih University, Turkey 2130 Roadmap to Future Mandatory Application of IFRS in Japan —from the perspective of financial statements preparers Yao Jun Kobe University, Japan, Hu dan Nagoya University, Japan, Chitoshi Koga Kobe University, Japan, Norio Igarashi Yokohama National University, Japan 2154 Company Characteristics, Dominant Personalities in Board Committees and internet Financial Disclosures by Malaysian Listed Companies Mustafa Mohd Hanefah Universiti Sains Islam Malaysia, Malaysia, Ali Saleh Alarussi Universiti Sana‘a, Yemen 2176

7.2: Other Issues in Accounting

Tax Knowledge Dimensions under Self Assessment System in Malaysia Noraza Mat Udin Northern University of Malaysia, Malaysia, Kamil Md Idris Northern University of Malaysia, Malaysia, Hajah Mustafa Mohd Hanefah Islamic Science University of Malaysia, Malaysia 2194 Using Mathematics to Teach Accounting Principles Sony Warsono Universitas Gadjah Mada, Indonesia, Arif Darmawan Cherry Corner, Yogyakarta, Indonesia, Muhammad Arsyadi Ridha Cherry 2223